Service Tax Value Not Based Solely on TDS; Form 26AS Expenditures Insufficient for Tax Demands; Case Remanded for Recalculation.

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....Non-payment of service tax - the value of taxable services cannot be arrived at merely on the basis of the TDS statements even if the payments are not made by the clients, the expenditures are booked based on which the Form 26AS is filed, which cannot be considered as value of taxable services for the purpose of demand of service tax - remanded for correct computation....